- (1.) Heard the learned Advocates for the parties.
(2.) The writ petitioner's case is that the writ petitioner is a private limited company incorporated under the Cbmpanies Act, 1956 and the shareholders of the writ petitioner are M/s. Indian Oil Corporation Ltd., a Government company, and M/s. Petroleum Nasional Berhad, Malaysia, a Malaysian Government owned company and that such shareholders hold equity shares in the petitioner-company in equal proportion. The corporate office of the petitioner which is also its Head Office, is at Calcutta and the said corporate office does not have any branch in West Bengal or in any other State and the number of persons employed at the said corporate office has always been less than 10. The said corporate office/ head office is registered as an establishment under the provisions of West Bengal Shops and Establishments Act, 1963.
(3.) Notice dated 04.10.2004 was issued by the Enforcement Officer (Central), Calcutta - II against the petitioner alleging that certain irregularities were noted during an inspection of the petitioner's establishment at Kolkata under the Payment of Gratuity Act, 1972 and payment of Gratuity (Central) Rules, 1972 and the petitioner was asked to rectify the irregularities and report compliance and the petitioner was also asked to show cause to the Regional Labour Commissioner (Central) at Kolkata as to why legal action should not be taken against the petitioner.;